II 

118TH CONGRESS 

2D SESSION S. 5256 

To amend the Internal Revenue Code of 1986 to enhance the child tax 

credit, and for other purposes. 

IN THE SENATE OF THE UNITED STATES 

SEPTEMBER 25, 2024 

Mr. ROMNEY introduced the following bill; which was read twice and referred 

to the Committee on Finance 

A BILL 

To amend the Internal Revenue Code of 1986 to enhance 

the child tax credit, and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Family Security Act’’. 

5 TITLE I—CHILD TAX CREDIT 

6 AND TAX CREDIT FOR PREG7 NANT MOTHERS 

8 SEC. 101. PERMANENT EXPANSION OF CHILD TAX CREDIT. 

9 (a) IN GENERAL.—Section 24 of the Internal Rev10 enue Code of 1986 is amended— 


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1 (1) by striking subsections (a) through (e) and 

2 inserting the following new subsections: 

3 ‘‘(a) ALLOWANCE OF CREDIT.— 

4 ‘‘(1) IN GENERAL.—There shall be allowed as a 

5 credit against the tax imposed by this chapter for 

6 the taxable year an amount equal to the applicable 

7 percentage of the base credit amount. 

8 ‘‘(2) BASE CREDIT AMOUNT.—For purposes of 

9 paragraph (1), the base credit amount shall be an 

10 amount equal to the sum of— 

11 ‘‘(A) for each qualifying child who has not 

12 attained age 6 as of the close of the calendar 

13 year in which the taxable year of the taxpayer 

14 begins, $4,200, and 

15 ‘‘(B) for each qualifying child of the tax16 payer who is not described in subparagraph 

17 (A), $3,000. 

18 ‘‘(b) APPLICABLE PERCENTAGE AND LIMITATION

19 BASED ON ADJUSTED GROSS INCOME.— 

20 ‘‘(1) APPLICABLE PERCENTAGE.—For purposes 

21 of subsection (a), the applicable percentage shall 

22 be— 

23 ‘‘(A) in the case of a taxpayer whose modi24 fied adjusted gross income is equal to or great25 er than $20,000, 100 percent, or 


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1 ‘‘(B) in the case of a taxpayer whose modi2 fied adjusted gross income is less than $20,000, 

3 an amount (expressed as a percentage) equal to 

4 the quotient of— 

5 ‘‘(i) the modified adjusted gross in6 come of the taxpayer, divided by 

7 ‘‘(ii) $20,000. 

8 ‘‘(2) LIMITATION.—The amount of the credit 

9 allowable under subsection (a) shall be reduced (but 

10 not below zero) by $50 for each $1,000 (or fraction 

11 thereof) by which the taxpayer’s modified adjusted 

12 gross income exceeds— 

13 ‘‘(A) in the case of a joint return, 

14 $400,000, or 

15 ‘‘(B) in any other case, $200,000. 

16 ‘‘(3) MODIFIED ADJUSTED GROSS INCOME.— 

17 For purposes of this subsection, the term ‘modified 

18 adjusted gross income’ means adjusted gross income 

19 increased by any amount excluded from gross in20 come under section 911, 931, or 933. 

21 ‘‘(4) ADJUSTMENT FOR INFLATION.— 

22 ‘‘(A) IN GENERAL.—In the case of a tax23 able year beginning after 2026, each of the 

24 $20,000 amounts in paragraph (1) shall be in25 creased by an amount equal to— 


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1 ‘‘(i) $20,000, multiplied by 

2 ‘‘(ii) the cost-of-living adjustment de3 termined under section 1(f)(3) for the cal4 endar year in which the taxable year be5 gins, determined by substituting ‘2025’ for 

6 ‘2016’ in subparagraph (A)(ii) thereof. 

7 ‘‘(B) ROUNDING.—If any increase under 

8 this paragraph is not a multiple of $100, such 

9 increase shall be rounded to the next lowest 

10 multiple of $100. 

11 ‘‘(c) QUALIFYING CHILD.—For purposes of this sec12 tion— 

13 ‘‘(1) IN GENERAL.—The term ‘qualifying child’ 

14 means a qualifying child of the taxpayer (as defined 

15 in section 152(c)) who has not attained age 18 as 

16 of the close of the calendar year in which the taxable 

17 year of the taxpayer begins. 

18 ‘‘(2) EXCEPTION FOR CERTAIN NONCITIZENS.— 

19 The term ‘qualifying child’ shall not include any in20 dividual who would not be a dependent if subpara21 graph (A) of section 152(b)(3) were applied without 

22 regard to all that follows ‘resident of the United 

23 States’. 

24 ‘‘(d) LIMITATION ON NUMBER OF CHILDREN.—The 

25 number of qualifying children of a taxpayer for which a 


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1 credit may be allowed under this section for any taxable 

2 year shall not exceed 6. 

3 ‘‘(e) IDENTIFICATION REQUIREMENTS.— 

4 ‘‘(1) IN GENERAL.—No credit shall be allowed 

5 under this section to a taxpayer who does not in6 clude on the return of tax for the taxable year— 

7 ‘‘(A) the social security number of the tax8 payer (and, in the case of a joint return, the so9 cial security number of at least 1 spouse), and 

10 ‘‘(B) with respect to any qualifying child, 

11 the name and the social security number of 

12 such qualifying child. 

13 ‘‘(2) SOCIAL SECURITY NUMBER DEFINED.— 

14 For purposes of this subsection, the term ‘social se15 curity number’ means, with respect to a return of 

16 tax, a social security number issued to an individual 

17 by the Social Security Administration, but only if 

18 the social security number is issued— 

19 ‘‘(A) to a citizen of the United States or 

20 pursuant to subclause (I) (or that portion of 

21 subclause (III) that relates to subclause (I)) of 

22 section 205(c)(2)(B)(i) of the Social Security 

23 Act, and 

24 ‘‘(B) before the due date of filing such re25 turn.’’, 


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1 (2) by striking subsections (h) through (j) and 

2 inserting the following: 

3 ‘‘(h) RECONCILIATION OF CREDIT AND ADVANCE

4 CREDIT.— 

5 ‘‘(1) IN GENERAL.—The amount of the credit 

6 allowed under this section to any taxpayer for any 

7 taxable year shall be reduced (but not below zero) by 

8 the aggregate amount of payments made under sec9 tion 7527A to such taxpayer during such taxable 

10 year. Any failure to so reduce the credit shall be 

11 treated as arising out of a mathematical or clerical 

12 error and assessed according to section 6213(b)(1). 

13 ‘‘(2) EXCESS ADVANCE PAYMENTS.—If the ag14 gregate amount of payments under section 7527A to 

15 the taxpayer during the taxable year exceeds the 

16 amount of the credit allowed under this section to 

17 such taxpayer for such taxable year (determined 

18 without regard to paragraph (1)), the tax imposed 

19 by this chapter for such taxable year shall be in20 creased by the amount of such excess. Any failure to 

21 so increase the tax shall be treated as arising out of 

22 a mathematical or clerical error and assessed accord23 ing to section 6213(b)(1).’’, 

24 (3) in subsection (k)— 


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1 (A) by striking paragraph (2) and insert2 ing the following: 

3 ‘‘(2) PUERTO RICO.— 

4 ‘‘(A) NONAPPLICATION OF ADVANCE PAY5 MENTS.—For nonapplication of advance pay6 ment to residents of Puerto Rico, see section 

7 7527A(e)(4)(A). 

8 ‘‘(B) ALLOWANCE OF CREDIT.—In the 

9 case of any bona fide resident of Puerto Rico 

10 (within the meaning of section 937(a)), the 

11 credit determined under this section shall be al12 lowable to such resident.’’, and 

13 (B) in paragraph (3)— 

14 (i) in subparagraph (A), by striking 

15 ‘‘and without regard to the application of 

16 this section to bona fide residents of Puer17 to Rico under subsection (i)(1)’’, and 

18 (ii) in subparagraph (C), by striking 

19 clause (ii) and inserting the following: 

20 ‘‘(ii) APPLICATION OF SECTION IN

21 EVENT OF ABSENCE OF APPROVED

22 PLAN.—In the case of a taxable year with 

23 respect to which a plan is not approved 

24 under subparagraph (B), rules similar to 

25 the rules of paragraph (2)(B) shall apply 


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1 with respect to bona fide residents of 

2 American Samoa (within the meaning of 

3 section 937(a)).’’, and 

4 (4) by redesignating subsection (k) (as amended 

5 by paragraph (3)) as subsection (i). 

6 (b) TREATMENT AS FULLY REFUNDABLE.— 

7 (1) CREDIT MOVED TO SUBPART RELATING TO

8 REFUNDABLE CREDITS.— 

9 (A) IN GENERAL.—The Internal Revenue 

10 Code of 1986 is amended— 

11 (i) by redesignating section 24, as 

12 amended by this section, as section 36C, 

13 and 

14 (ii) by moving such section, as so re15 designated, from subpart A of part IV of 

16 subchapter A of chapter 1 to the location 

17 immediately after section 36B in subpart 

18 C of part IV of subchapter A of chapter 1. 

19 (B) TECHNICAL AMENDMENT.—Subsection 

20 (a) of section 36C of such Code, as moved and 

21 redesignated by subparagraph (A), is amended 

22 by striking ‘‘this chapter’’ and inserting ‘‘this 

23 subtitle’’. 

24 (C) CLERICAL AMENDMENTS.— 


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1 (i) The table of sections for subpart A 

2 of part IV of subchapter A of chapter 1 of 

3 such Code is amended by striking the item 

4 relating to section 24. 

5 (ii) The table of sections for subpart 

6 C of part IV of subchapter A of chapter 1 

7 of such Code is amended by adding at the 

8 end the following new item: 

‘‘Sec. 36C. Child tax credit.’’. 

9 (2) CONFORMING AMENDMENTS.— 

10 (A) Section 26(b)(2)(Z) of such Code is 

11 amended by striking ‘‘24(j)(2)’’ and inserting 

12 ‘‘36C(h)(2)’’. 

13 (B) Subparagraph (B) of section 45R(f)(3) 

14 of such Code is amended to read as follows: 

15 ‘‘(B) SPECIAL RULE.—Any amounts paid 

16 pursuant to an agreement under section 3121(l) 

17 (relating to agreements entered into by Amer18 ican employers with respect to foreign affiliates) 

19 which are equivalent to the taxes referred to in 

20 subparagraph (A) shall be treated as taxes re21 ferred to in such subparagraph.’’. 

22 (C) Section 48D(d)(4) of such Code is 

23 amended by striking ‘‘section 24(k)’’ and in24 serting ‘‘section 36C(i)’’. 


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1 (D) Section 152(f)(6)(B)(ii) of such Code 

2 is amended by striking ‘‘section 24’’ and insert3 ing ‘‘section 36C’’. 

4 (E) Paragraph (26) of section 501(c) of 

5 such Code is amended in the flush matter at 

6 the end by striking ‘‘section 24(c))’’ and insert7 ing ‘‘section 36C(c))’’. 

8 (F) Section 3402(f)(1)(C) of such Code is 

9 amended by striking ‘‘section 24 (determined 

10 after application of subsection (j) thereof)’’ and 

11 inserting ‘‘section 36C (determined after appli12 cation of subsection (h) thereof)’’. 

13 (G) Section 6103(l)(13)(A)(v) of such 

14 Code is amended by striking ‘‘section 24’’ and 

15 inserting ‘‘section 36C’’. 

16 (H) Section 6211(b)(4)(A) of such Code is 

17 amended— 

18 (i) by striking ‘‘24 by reason of sub19 sections (d) and (i)(1) thereof,’’, and 

20 (ii) by inserting ‘‘36C,’’ after ‘‘36B,’’. 

21 (I) Section 6213(g)(2) of such Code is 

22 amended— 

23 (i) in subparagraph (I), by striking 

24 ‘‘correct TIN required under section 

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1 rity number required under section 

2 36C(e)’’, 

3 (ii) in subparagraph (L)— 

4 (I) by striking ‘‘24, or 32’’ and 

5 inserting ‘‘32, or 36C’’, and 

6 (II) by striking ‘‘TIN’’ each place 

7 it appears and inserting ‘‘TIN or so8 cial security number’’, and 

9 (iii) in subparagraph (P)— 

10 (I) by striking ‘‘24(g)(2)’’ and in11 serting ‘‘36C(g)(2)’’, and 

12 (II) by striking ‘‘section 24’’ and 

13 inserting ‘‘section 36C’’. 

14 (J) Section 6402(m) of such Code is 

15 amended by striking ‘‘section 24 (by reason of 

16 subsection (d) thereof) or 32’’ and inserting 

17 ‘‘section 32 or 36C’’. 

18 (K) Section 6417(f) of such Code is 

19 amended by striking ‘‘section 24(k)’’ and in20 serting ‘‘section 36C(i)’’. 

21 (L) Section 6695(g)(2) of such Code is 

22 amended by striking ‘‘24, 25A(a)(1), or 32’’ 

23 and inserting ‘‘25A(a)(1), 32, or 36C’’. 

24 (M) Paragraph (2) of section 1324(b) of 

25 title 31, United States Code, is amended— 


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1 (i) by striking ‘‘24,’’, and 

2 (ii) by inserting ‘‘36C,’’ after ‘‘36B,’’. 

3 (N) Section 1613(a)(11)(A) of the Social 

4 Security Act (42 U.S.C. 1382b(a)(11)(A)) is 

5 amended by striking ‘‘section 24 of the Internal 

6 Revenue Code of 1986 (relating to child tax 

7 credit) by reason of subsection (d) thereof’’ and 

8 inserting ‘‘section 36C of the Internal Revenue 

9 Code of 1986 (relating to child tax credit), and 

10 any payment made to such individual (or such 

11 spouse) under section 7527A of such Code (re12 lating to advance payment of child tax credit)’’. 

13 (c) COORDINATION WITH ADVANCE PAYMENTS OF

14 CREDIT.—Section 7527A of the Internal Revenue Code of 

15 1986 is amended— 

16 (1) in subsection (a)— 

17 (A) by inserting ‘‘who have made an elec18 tion under subsection (c)(1)’’ after ‘‘making 

19 periodic payments to taxpayers’’, and 

20 (B) by striking ‘‘periodic payments’’ each 

21 place it appears and inserting ‘‘monthly pay22 ments’’, 

23 (2) in subsection (b)— 

24 (A) in paragraph (1)— 


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1 (i) in the matter preceding subpara2 graph (A), by striking ‘‘50 percent of the 

3 amount which would be treated as allowed 

4 under subpart C of part IV of subchapter 

5 A of chapter 1 by reason of section 

6 24(i)(1)’’ and inserting ‘‘the amount al7 lowed under section 36C’’, 

8 (ii) by striking subparagraph (A), and 

9 (iii) by redesignating subparagraphs 

10 (B) through (D) as subparagraphs (A) 

11 through (C), respectively, 

12 (B) in paragraph (3)— 

13 (i) in subparagraph (A)(ii), by strik14 ing ‘‘subpart C of part IV of subchapter A 

15 of chapter 1 by reason of section 24(i)(1)’’ 

16 and inserting ‘‘section 36C’’, and 

17 (ii) in subparagraph (B), by striking 

18 ‘‘periodic payment’’ each place it appears 

19 and inserting ‘‘monthly payment’’, 

20 (C) by striking paragraph (4), and 

21 (D) by redesignating paragraph (5) as 

22 paragraph (4), 

23 (3) in subsection (c), by striking paragraph (1) 

24 and inserting the following: 


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1 ‘‘(1) make an election to receive payments 

2 under this section, and’’, 

3 (4) in subsection (e)(4)— 

4 (A) by striking subparagraph (A) and in5 serting the following: 

6 ‘‘(A) NONAPPLICATION FOR RESIDENTS OF

7 PUERTO RICO.—If the taxpayer (in the case of 

8 a joint return, either spouse) is a bona fide resi9 dent of Puerto Rico (within the meaning of sec10 tion 937(a)) for the taxable year, the advance 

11 payment amount with respect to the calendar 

12 year in which such taxable year begins shall be 

13 reduced to zero.’’, 

14 (B) in subparagraph (B), by striking ‘‘sec15 tion 24(k)’’ and inserting ‘‘section 36C(i)’’, and 

16 (C) in subparagraph (C)— 

17 (i) in clause (i)— 

18 (I) by striking ‘‘section 

19 24(k)(1)(A)’’ and inserting ‘‘section 

20 36C(i)(1)(A)’’, and 

21 (II) by striking ‘‘in 2021’’ and 

22 inserting ‘‘after 2020’’, and 

23 (ii) in clause (ii)— 

24 (I) by striking ‘‘section 24(k)(3)’’ 

25 and inserting ‘‘section 36C(i)(3)’’, and 


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1 (II) by striking ‘‘in 2021’’ and 

2 inserting ‘‘after 2020’’, 

3 (5) in subsection (f), by striking ‘‘with respect 

4 to’’ and all that follows and inserting ‘‘with respect 

5 to any period before July 1, 2021.’’, and 

6 (6) in subsection (g), by striking ‘‘subsections 

7 (i)(1) and (j) of section 24’’ and inserting ‘‘section 

8 36C’’. 

9 (d) EFFECTIVE DATE.—The amendments made by 

10 this section shall apply to taxable years beginning after 

11 December 31, 2025. 

12 SEC. 102. TAX CREDIT FOR PREGNANT MOTHERS. 

13 (a) IN GENERAL.—Subpart C of part IV of sub14 chapter A of chapter 1 of the Internal Revenue Code of 

15 1986 is amended by inserting after section 36C (as redes16 ignated by section 101) the following new section: 

17 ‘‘SEC. 36D. CREDIT FOR PREGNANT MOTHERS. 

18 ‘‘(a) ALLOWANCE OF CREDIT.—In the case of an eli19 gible taxpayer with a qualifying unborn child, there shall 

20 be allowed as a credit against the tax imposed by this 

21 chapter for the taxable year an amount equal to the appli22 cable percentage of $2,800. 

23 ‘‘(b) APPLICABLE PERCENTAGE.— 

24 ‘‘(1) IN GENERAL.—For purposes of subsection 

25 (a), the applicable percentage shall be— 


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1 ‘‘(A) in the case of a taxpayer whose modi2 fied adjusted gross income is equal to or great3 er than $10,000, 100 percent, or 

4 ‘‘(B) in the case of a taxpayer whose modi5 fied adjusted gross income is less than $10,000, 

6 the amount (expressed as a percentage) equal 

7 to the quotient of— 

8 ‘‘(i) the modified adjusted gross in9 come of the taxpayer, divided by 

10 ‘‘(ii) $10,000. 

11 ‘‘(2) LIMITATION.—The amount of the credit 

12 allowable under subsection (a) shall be reduced (but 

13 not below zero) by $50 for each $1,000 (or fraction 

14 thereof) by which the taxpayer’s modified adjusted 

15 gross income exceeds— 

16 ‘‘(A) in the case of a joint return, 

17 $400,000, or 

18 ‘‘(B) in any other case, $200,000. 

19 ‘‘(3) MODIFIED ADJUSTED GROSS INCOME.— 

20 For purposes of this subsection, the term ‘modified 

21 adjusted gross income’ has the same meaning given 

22 such term in section 36C(b)(3). 

23 ‘‘(4) ADJUSTMENT FOR INFLATION.— 

24 ‘‘(A) IN GENERAL.—In the case of a tax25 able year beginning after 2026, each of the 


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1 $10,000 amounts in paragraph (1) shall be in2 creased by an amount equal to— 

3 ‘‘(i) $10,000, multiplied by 

4 ‘‘(ii) the cost-of-living adjustment de5 termined under section 1(f)(3) for the cal6 endar year in which the taxable year be7 gins, determined by substituting ‘2025’ for 

8 ‘2016’ in subparagraph (A)(ii) thereof. 

9 ‘‘(B) ROUNDING.—If any increase under 

10 this paragraph is not a multiple of $100, such 

11 increase shall be rounded to the next lowest 

12 multiple of $100. 

13 ‘‘(c) QUALIFYING UNBORN CHILD.— 

14 ‘‘(1) IN GENERAL.—For purposes of this sec15 tion, the term ‘qualifying unborn child’ means an 

16 unborn child whose gestational age is 20 weeks or 

17 greater, as certified by a physician in accordance 

18 with paragraph (2). 

19 ‘‘(2) CERTIFICATION.— 

20 ‘‘(A) IN GENERAL.—Upon the request of 

21 the mother, a physician may make a determina22 tion with respect to the gestational age of the 

23 unborn child. Any determination made under 

24 this paragraph shall be based on the reasonable 

25 medical judgment of the physician following 


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1 such inquiries, examinations, and tests as a rea2 sonably prudent physician would deem nec3 essary for purposes of making such determina4 tion. 

5 ‘‘(B) FORM.—If the physician has made a 

6 determination pursuant to subparagraph (A) 

7 that the gestational age of the unborn child is 

8 20 weeks or greater, such physician may, upon 

9 the request of the mother, provide the mother 

10 with a form which includes the following: 

11 ‘‘(i) The gestational age and the ex12 pected due date of the unborn child. 

13 ‘‘(ii) The name and social security 

14 number of the mother. 

15 ‘‘(iii) If applicable, the name and so16 cial security number of the spouse of such 

17 mother. 

18 ‘‘(iv) The name and contact informa19 tion of the physician. 

20 ‘‘(v) A written certification from such 

21 physician stating, under penalty of perjury 

22 pursuant to section 1746 of title 28, 

23 that— 

24 ‘‘(I) the mother was determined 

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1 born child, according to standard 

2 medical practice, by such physician, 

3 and 

4 ‘‘(II) such physician has deter5 mined that, in their reasonable med6 ical judgment, the gestational age of 

7 the unborn child is 20 weeks or great8 er. 

9 ‘‘(vi) A written certification from the 

10 mother of the unborn child stating, under 

11 penalty of perjury pursuant to section 

12 1746 of title 28, United States Code, that 

13 she— 

14 ‘‘(I) is the biological mother of 

15 such unborn child, or 

16 ‘‘(II) initiated the pregnancy with 

17 the intention of bearing and retaining 

18 custody of and parental rights to such 

19 child (or acted to such effect). 

20 ‘‘(C) PROHIBITION.—Notwithstanding any 

21 other provision of law, the certification de22 scribed in this paragraph shall not be used for 

23 any purpose other than to determine the eligi24 bility of the taxpayer for the credit allowed 

25 under this section. 


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1 ‘‘(d) APPLICATION.— 

2 ‘‘(1) IN GENERAL.—In the case of the involun3 tary death of an unborn child, or the death of an 

4 unborn child as a result of any treatment intended 

5 to save the life of the mother or any treatment of 

6 an ectopic pregnancy, occurring after 20 weeks ges7 tation, the death of such child shall have no effect 

8 with respect to whether the credit is allowed under 

9 this section to an eligible taxpayer, provided that 

10 such taxpayer otherwise satisfies the applicable re11 quirements under this section. 

12 ‘‘(2) MORE THAN 1 UNBORN CHILD DURING

13 THE SAME TAXABLE YEAR.—In the case of an eligi14 ble taxpayer who— 

15 ‘‘(A) has more than 1 pregnancy during a 

16 taxable year, or 

17 ‘‘(B) is determined to be pregnant with 

18 more than 1 qualifying unborn child, 

19 the credit under this section shall be allowed with re20 spect to each qualifying unborn child. 

21 ‘‘(3) INTERACTION WITH CHILD TAX CREDIT.— 

22 The allowance of a credit under this section with re23 spect to a qualifying unborn child shall have no ef24 fect in regards to the application of section 36C with 

25 respect to such child after the date of their birth. 


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1 ‘‘(e) PROHIBITION.—No credit shall be allowed under 

2 this section if an unborn child died as a result of an in3 duced abortion, but not including any treatment intended 

4 to save the life of the mother or any treatment of an ec5 topic pregnancy. 

6 ‘‘(f) RECONCILIATION OF CREDIT AND ADVANCED

7 PAYMENTS.— 

8 ‘‘(1) IN GENERAL.—The amount of the credit 

9 allowed under this section to any taxpayer for any 

10 taxable year shall be reduced (but not below zero) by 

11 the aggregate amount of payments made under sec12 tion 7527B to such taxpayer during such taxable 

13 year. Any failure to so reduce the credit shall be 

14 treated as arising out of a mathematical or clerical 

15 error and assessed according to section 6213(b)(1). 

16 ‘‘(2) EXCESS ADVANCE PAYMENTS.—If the ag17 gregate amount of payments under section 7527B to 

18 the taxpayer during the taxable year exceeds the 

19 amount of the credit allowed under this section to 

20 such taxpayer for such taxable year (determined 

21 without regard to paragraph (1)), the tax imposed 

22 by this chapter for such taxable year shall be in23 creased by the amount of such excess. Any failure to 

24 so increase the tax shall be treated as arising out of 


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1 a mathematical or clerical error and assessed accord2 ing to section 6213(b)(1). 

3 ‘‘(g) DEFINITIONS.—In this section— 

4 ‘‘(1) ELIGIBLE TAXPAYER.—The term ‘eligible 

5 taxpayer’ means a taxpayer who— 

6 ‘‘(A) with respect to an unborn child, is 

7 the mother who— 

8 ‘‘(i) carries or carried such child in 

9 the womb, and 

10 ‘‘(ii) is the biological mother of such 

11 child or initiated the pregnancy with the 

12 intention of bearing and retaining custody 

13 of and parental rights to such child (or 

14 acted to such effect), or 

15 ‘‘(B) in the case of a joint return, is the 

16 spouse of such mother, 

17 but only if such taxpayer includes on the return of 

18 tax for the taxable year the social security number 

19 of such taxpayer (of at least 1 of such mother or 

20 spouse, in the case of a joint return). 

21 ‘‘(2) GESTATIONAL AGE.—The term ‘gesta22 tional age’ means the age of the unborn child, as 

23 calculated from the first day of the mother’s last 

24 menstrual period. 


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1 ‘‘(3) PHYSICIAN.—The term ‘physician’ means 

2 an individual who is— 

3 ‘‘(A) licensed to practice— 

4 ‘‘(i) medicine and surgery, 

5 ‘‘(ii) osteopathic medicine and sur6 gery, or 

7 ‘‘(iii) midwifery, or 

8 ‘‘(B) otherwise legally authorized to— 

9 ‘‘(i) perform births and to diagnose 

10 and attend miscarriages or stillbirths, and 

11 ‘‘(ii) perform examinations to deter12 mine the gestational age of an unborn 

13 child, 

14 by the State in which such practice is performed. 

15 ‘‘(4) REASONABLE MEDICAL JUDGMENT.—The 

16 term ‘reasonable medical judgment’ means a medical 

17 judgment that would be made by a reasonably pru18 dent physician who is knowledgeable about the case 

19 and the treatment possibilities with respect to the 

20 medical conditions involved. 

21 ‘‘(5) SOCIAL SECURITY NUMBER.—The term 

22 ‘social security number’ has the meaning given such 

23 term by section 36C(e)(2).’’. 


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1 (b) ADVANCE PAYMENTS.—Chapter 77 of the Inter2 nal Revenue Code of 1986 is amended by inserting after 

3 section 7527A the following new section: 

4 ‘‘SEC. 7527B. ADVANCE PAYMENT OF CREDIT FOR PREG5 NANT MOTHERS. 

6 ‘‘(a) IN GENERAL.—The Secretary shall establish a 

7 program for making payments to any qualified taxpayer 

8 which— 

9 ‘‘(1) in the aggregate, equal the advance pay10 ment amount determined with respect to such tax11 payer, and 

12 ‘‘(2) are scheduled to provide the amount de13 scribed in paragraph (1) through monthly pay14 ments— 

15 ‘‘(A) beginning in the month in which an 

16 election is made by the qualified taxpayer under 

17 subsection (c), and 

18 ‘‘(B) ending on the month in which the ex19 pected due date of the unborn child occurs. 

20 ‘‘(b) ADVANCE PAYMENT AMOUNT.— 

21 ‘‘(1) IN GENERAL.—With respect to any quali22 fied taxpayer, the advance payment amount shall be 

23 equal to the amount (if any) which is estimated by 

24 the Secretary as being equal to the amount of the 

25 credit which would otherwise be allowed under secVerDate Sep 11 2014 18:15 Oct 11, 2024 Jkt 059200 PO 00000 Frm 00024 Fmt 6652 Sfmt 6201 E:\BILLS\S5256.IS S5256

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1 tion 36D for the taxable year beginning in the cal2 endar year in which such estimate is being made, ex3 cept that the taxpayer’s modified adjusted gross in4 come for such taxable year shall be deemed to be 

5 equal to the taxpayer’s modified adjusted gross in6 come for the reference taxable year. 

7 ‘‘(2) REFERENCE TAXABLE YEAR.—For pur8 poses of this subsection, the term ‘reference taxable 

9 year’ means, with respect to any estimate made by 

10 the Secretary under paragraph (1) with respect to a 

11 taxpayer during any calendar year, the taxpayer’s 

12 taxable year beginning in the preceding calendar 

13 year or, in the case of taxpayer who did not file a 

14 return of tax for such taxable year, the taxpayer’s 

15 taxable year beginning in the second preceding cal16 endar year. 

17 ‘‘(c) ELECTION.—A taxpayer shall make an election 

18 to receive payments under this section in such form and 

19 manner as the Secretary may prescribe, with such election 

20 to include the form described in subsection (d)(3). 

21 ‘‘(d) QUALIFIED TAXPAYER.—For purposes of this 

22 section, the term ‘qualified taxpayer’ means any tax23 payer— 

24 ‘‘(1) with a qualifying unborn child (as defined 

25 in section 36D(c)(1)), 


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1 ‘‘(2) who is described in subparagraph (A) or 

2 (B) of section 36D(g)(1) with respect to such child, 

3 ‘‘(3) who has submitted the form described in 

4 section 36D(c)(2)(B) to the Secretary with respect 

5 to such child, and 

6 ‘‘(4) who has made an election under subsection 

7 (c). 

8 ‘‘(e) PAYMENTS AFTER BIRTH.—Notwithstanding 

9 subsection (a)(2)(B), payments made to any qualified tax10 payer under this section shall be made after the date of 

11 the birth of the child if needed to ensure that the aggre12 gate amount of such payments satisfy the requirement 

13 under subsection (a)(1). 

14 ‘‘(f) REGULATIONS.—The Secretary shall issue such 

15 regulations or other guidance as the Secretary determines 

16 necessary or appropriate to carry out this subsection and, 

17 to the extent practicable, to align the payment program 

18 established under this section with the payment program 

19 established under section 7527A.’’. 

20 (c) CLERICAL AMENDMENTS.— 

21 (1) CREDIT FOR PREGNANT MOTHERS.—The 

22 table of sections for subpart C of part IV of sub23 chapter A of chapter 1 of the Internal Revenue Code 

24 of 1986 is amended by inserting after the item relat25 ing to section 36C the following new item: 

‘‘Sec. 36D. Credit for pregnant mothers.’’. 


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1 (2) ADVANCE PAYMENT OF CREDIT FOR PREG2 NANT MOTHERS.—The table of sections for chapter 

3 77 of such Code is amended by inserting after the 

4 item relating to section 7527A the following new 

5 item: 

‘‘Sec. 7527B. Advance payment of credit for pregnant mothers.’’. 

6 (d) EFFECTIVE DATE.—The amendments made by 

7 this section shall apply to taxable years beginning after 

8 December 31, 2025. 

9 TITLE II—OTHER AMENDMENTS 

10 TO THE INTERNAL REVENUE 

11 CODE OF 1986 

12 SEC. 201. SIMPLIFICATION OF EARNED INCOME CREDIT 

13 FOR TAXPAYERS WITH CHILDREN. 

14 (a) ADDITIONAL LIMITATION.—Paragraph (2) of sec15 tion 32(a) of the Internal Revenue Code of 1986 is amend16 ed to read as follows: 

17 ‘‘(2) LIMITATION.—The amount of the credit 

18 allowable to a taxpayer under paragraph (1) for any 

19 taxable year shall not exceed the lesser of— 

20 ‘‘(A) the excess (if any) of— 

21 ‘‘(i) the credit percentage of the 

22 earned income amount, over 

23 ‘‘(ii) the phaseout percentage of so 

24 much of the adjusted gross income (or, if 

25 greater, the earned income) of the taxpayer 


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1 for the taxable year as exceeds the phase2 out amount, or 

3 ‘‘(B) an amount equal to— 

4 ‘‘(i) in the case of any taxpayer with 

5 no qualifying children— 

6 ‘‘(I) who is not filing a joint re7 turn, $700, or 

8 ‘‘(II) who is filing a joint return, 

9 $1,400, or 

10 ‘‘(ii) in the case of any taxpayer with 

11 1 or more qualifying children— 

12 ‘‘(I) who is not filing a joint re13 turn, $4,300, or 

14 ‘‘(II) who is filing a joint return, 

15 $5,000.’’. 

16 (b) CREDIT PERCENTAGE AND PHASEOUT PERCENT17 AGE.—The table contained in paragraph (1) of section 

18 32(b) of the Internal Revenue Code of 1986 is amended— 

19 (1) by striking ‘‘1 qualifying child’’ in the first 

20 row and inserting ‘‘1 or more qualifying children’’, 

21 (2) by striking ‘‘15.98’’ in the first row and in22 serting ‘‘25’’, 

23 (3) by striking the second and third rows, and 

24 (4) by striking ‘‘7.65’’ in the third column of 

25 the last row and inserting ‘‘10’’. 


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1 (c) EARNED INCOME AND PHASEOUT AMOUNTS.— 

2 The table contained in subparagraph (A) of section 

3 32(b)(2) of the Internal Revenue Code of 1986 is amend4 ed— 

5 (1) by striking ‘‘1 qualifying child’’ in the first 

6 row and inserting ‘‘1 or more qualifying children’’, 

7 (2) by striking ‘‘$6,330’’ in the first row and 

8 inserting ‘‘$12,647’’, 

9 (3) by striking ‘‘$11,610’’ in the first row and 

10 inserting ‘‘$33,000’’, 

11 (4) by striking the second row, 

12 (5) by striking ‘‘$4,220’’ in the last row and in13 serting ‘‘$9,150’’, and 

14 (6) by striking ‘‘$5,280’’ in the last row and in15 serting ‘‘$10,000’’. 

16 (d) JOINT RETURNS.—Subparagraph (B) of section 

17 32(b)(2) of the Internal Revenue Code of 1986 is amended 

18 by striking ‘‘$5,000’’ and inserting ‘‘$10,000, and the 

19 earned income amount determined under subparagraph 

20 (A) shall be increased— 

21 ‘‘(i) by $2,059, in the case of a tax22 payer with 1 or more qualifying children, 

23 and 

24 ‘‘(ii) by $9,151, in the case of a tax25 payer with no qualifying children.’’. 


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1 (e) INFLATION ADJUSTMENT.—Paragraph (1) of sec2 tion 32(j) of the Internal Revenue Code of 1986 is amend3 ed— 

4 (1) by striking ‘‘2015’’ and inserting ‘‘2026’’, 

5 (2) by striking clauses (i) and (ii) of subpara6 graph (B) thereof and redesignating clause (iii) of 

7 such subparagraph as clause (ii), and 

8 (3) by inserting before clause (ii) of subpara9 graph (B) thereof, as so redesignated, the following 

10 new clause: 

11 ‘‘(i) in the case of amounts in sub12 section (b)(2), ‘calendar year 2025’ for 

13 ‘calendar year 2016’, and’’. 

14 (f) EFFECTIVE DATE.— 

15 (1) IN GENERAL.—Subject to paragraph (2), 

16 the amendments made by this section shall apply to 

17 taxable years beginning after December 31, 2025. 

18 (2) NONAPPLICATION TO EXEMPTED CHIL19 DREN.— 

20 (A) IN GENERAL.—Subject to subpara21 graph (B), in the case of any eligible individual 

22 (as defined in section 32(c)(1) of the Internal 

23 Revenue Code of 1986) who has any qualifying 

24 children for the taxable year who are exempted 

25 children, section 32 of the Internal Revenue 


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1 Code of 1986 shall be applied with respect to 

2 such eligible individual as if the amendments 

3 made by subsections (a) through (e) of this sec4 tion had not been enacted. 

5 (B) SEPARATE APPLICATION.—In the case 

6 of any eligible individual (as so defined) who 

7 has— 

8 (i) any qualifying children for the tax9 able year who are not exempted children, 

10 and 

11 (ii) any qualifying children for such 

12 taxable year who are exempted children, 

13 section 32 of the Internal Revenue Code of 

14 1986 shall be applied separately with respect to 

15 the children described in clause (i) and (pursu16 ant to the rules described in subparagraph (A)) 

17 the children described in clause (ii). 

18 (C) EXEMPTED CHILD.—For purposes of 

19 this paragraph, the term ‘‘exempted child’’ 

20 means an individual who is described in sub21 paragraph (A)(ii) or (B) of section 152(c)(3). 


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1 SEC. 202. ELIMINATION OF ADDITIONAL EXEMPTION FOR 

2 DEPENDENTS. 

3 (a) IN GENERAL.—Paragraph (5) of section 151(d) 

4 of the Internal Revenue Code of 1986 is amended to read 

5 as follows: 

6 ‘‘(5) ELIMINATION OF ADDITIONAL EXEMPTION

7 FOR DEPENDENTS FOR TAXABLE YEARS AFTER

8 2025.—In the case of a taxable year beginning after 

9 December 31, 2025— 

10 ‘‘(A) IN GENERAL.—For purposes of sub11 section (c), the term ‘exemption amount’ means 

12 zero. 

13 ‘‘(B) REFERENCES.—For purposes of any 

14 other provision of this title, the reduction of the 

15 exemption amount to zero under subparagraph 

16 (A) shall not be taken into account in deter17 mining whether a deduction is allowed or allow18 able, or whether a taxpayer is entitled to a de19 duction, under this section.’’. 

20 (b) EFFECTIVE DATE.—The amendment made by 

21 this section shall apply to taxable years beginning after 

22 December 31, 2025. 

23 SEC. 203. ELIMINATION OF HEAD OF HOUSEHOLD FILING 

24 STATUS. 

25 (a) IN GENERAL.—Section 1 of the Internal Revenue 

26 Code of 1986 is amended— 


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1 (1) by striking subsection (b), 

2 (2) in subsection (c)— 

3 (A) in the heading, by striking ‘‘AND

4 HEADS OF HOUSEHOLDS’’, and 

5 (B) by striking ‘‘or the head of a house6 hold as defined in section 2(b)’’, 

7 (3) in subsection (f), by striking ‘‘(b),’’ each 

8 place it appears, 

9 (4) in subsection (i)— 

10 (A) in paragraph (1)— 

11 (i) in subparagraph (A)(i), by striking 

12 ‘‘(b),’’, 

13 (ii) in subparagraph (B)— 

14 (I) in clause (i), by adding ‘‘and’’ 

15 at the end, 

16 (II) by striking clause (ii), and 

17 (III) by redesignating clause (iii) 

18 as clause (ii), and 

19 (iii) in subparagraph (C), by striking 

20 ‘‘subparagraph (B)(iii)’’ and inserting 

21 ‘‘subparagraph (B)(ii)’’, 

22 (B) in paragraph (2), by striking ‘‘(b),’’, 

23 and 

24 (C) in paragraph (3)— 


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1 (i) in subparagraph (A), by striking 

2 ‘‘(b),’’, 

3 (ii) in subparagraph (B)— 

4 (I) by striking clause (ii), and 

5 (II) by redesignating clauses (iii) 

6 and (iv) as clauses (ii) and (iii), re7 spectively, and 

8 (iii) in subparagraph (C), by striking 

9 ‘‘clauses (i), (ii), and (iii)’’ and inserting 

10 ‘‘clauses (i) and (ii)’’, and 

11 (5) in subsection (j)— 

12 (A) in paragraph (2)— 

13 (i) by striking subparagraph (B), and 

14 (ii) in subparagraph (C), by striking 

15 ‘‘AND HEADS OF HOUSEHOLDS’’ in the 

16 heading, 

17 (B) in paragraph (3)(B)(ii), by striking 

18 ‘‘or head of household’’, and 

19 (C) in paragraph (5)(B)— 

20 (i) in clause (i)— 

21 (I) by striking subclause (II), 

22 and 

23 (II) by redesignating subclauses 

24 (III) and (IV) as subclauses (II) and 

25 (III), respectively, and 


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1 (ii) in clause (ii)— 

2 (I) by striking subclause (II), 

3 and 

4 (II) by redesignating subclauses 

5 (III) and (IV) as subclauses (II) and 

6 (III), respectively. 

7 (b) CONFORMING AMENDMENTS.— 

8 (1) Paragraph (2) of section 25B(b) of the In9 ternal Revenue Code of 1986 is amended to read as 

10 follows: 

11 ‘‘(2) OTHER RETURNS.—In the case of any tax12 payer not described in paragraph (1), the applicable 

13 percentage shall be determined under paragraph (1) 

14 except that such paragraph shall be applied by sub15 stituting for each dollar amount therein (as adjusted 

16 under paragraph (3)) a dollar amount equal to 50 

17 percent of such dollar amount.’’. 

18 (2) Section 25E(b)(2) of such Code is amend19 ed— 

20 (A) in subparagraph (A), by adding ‘‘and’’ 

21 at the end, and 

22 (B) by striking subparagraphs (B) and (C) 

23 and inserting the following: 

24 ‘‘(B) in the case of a taxpayer not de25 scribed in subparagraph (A), $75,000.’’. 


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1 (3) Section 30D(f)(10)(B) of such Code is 

2 amended— 

3 (A) in clause (i), by adding ‘‘and’’ at the 

4 end, and 

5 (B) by striking clauses (ii) and (iii) and in6 serting the following: 

7 ‘‘(ii) in the case of a taxpayer not de8 scribed in clause (i), $150,000.’’. 

9 (4) Section 36B(b)(3)(B)(ii)(I)(aa) of such 

10 Code is amended by striking ‘‘and heads of house11 holds’’. 

12 (5) Section 63(c) of such Code is amended— 

13 (A) in paragraph (2)— 

14 (i) in subparagraph (A)(ii), by adding 

15 ‘‘or’’ at the end, 

16 (ii) by striking subparagraph (B), and 

17 (iii) by redesignating subparagraph 

18 (C) as subparagraph (B), 

19 (B) in paragraph (4), by striking ‘‘, 

20 (2)(C),’’ each place it appears, and 

21 (C) in paragraph (7)— 

22 (i) by striking subparagraph (A) and 

23 inserting the following: 


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1 ‘‘(A) INCREASE IN STANDARD DEDUC2 TION.—Paragraph (2)(B) shall be applied by 

3 substituting ‘$12,000’ for ‘$3,000’.’’, and 

4 (ii) in subparagraph (B)— 

5 (I) in clause (i), by striking 

6 ‘‘paragraphs (2)(B) and (2)(C)’’ and 

7 inserting ‘‘paragraph (2)(B)’’, and 

8 (II) in clause (ii), by striking 

9 ‘‘$18,000 and $12,000 amounts’’ and 

10 inserting ‘‘$12,000 amount’’. 

11 (6) Section 68(b) of such Code is amended— 

12 (A) in paragraph (1)— 

13 (i) by striking subparagraph (B), 

14 (ii) in subparagraph (C), by striking 

15 ‘‘or head of household’’, and 

16 (iii) by redesignating subparagraphs 

17 (C) and (D) as subparagraphs (B) and 

18 (C), respectively, and 

19 (B) in paragraph (2), by striking ‘‘sub20 paragraphs (A), (B), and (C)’’ and inserting 

21 ‘‘subparagraphs (A) and (B)’’. 

22 (7) Section 904(b)(3)(E)(i)(I) of such Code is 

23 amended by striking ‘‘(b),’’. 

24 (8) Section 6012(a)(1) of such Code is amend25 ed— 


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1 (A) in subparagraph (A)— 

2 (i) in clause (i), by striking ‘‘is not a 

3 head of a household (as defined in section 

4 2(b)),’’, 

5 (ii) by striking clause (ii), 

6 (iii) by redesignating clauses (iii) and 

7 (iv) as clauses (ii) and (iii), respectively, 

8 and 

9 (iv) in the flush text at the end, by 

10 striking ‘‘Clause (iv)’’ and inserting 

11 ‘‘Clause (iii)’’, and 

12 (B) in subparagraph (B)— 

13 (i) by striking ‘‘clause (i), (ii), or 

14 (iii)’’ and inserting ‘‘clause (i) or (ii)’’, and 

15 (ii) by striking ‘‘clause (iv)’’ and in16 serting ‘‘clause (iii)’’. 

17 (9) Subparagraph (B) of section 6433(b)(3) of 

18 such Code is amended to read as follows: 

19 ‘‘(B) OTHER RETURNS.—In the case of 

20 any taxpayer who is not filing a joint return 

21 and who is not a surviving spouse (as defined 

22 in section 2(a)), the applicable dollar amount 

and the phaseout range shall be 1 23 ⁄2 of the 

24 amounts applicable under subparagraph (A) (as 

25 so adjusted).’’. 


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1 (10) Subsection (g) of section 6695 of such 

2 Code is amended to read as follows: 

3 ‘‘(g) FAILURE TO BE DILIGENT IN DETERMINING

4 ELIGIBILITY FOR CERTAIN TAX BENEFITS.—Any person 

5 who is a tax return preparer with respect to any return 

6 or claim for refund who fails to comply with due diligence 

7 requirements imposed by the Secretary by regulations with 

8 respect to determining eligibility for, or the amount of, 

9 the credit allowable by section 24, 25A(a)(1), or 32, shall 

10 pay a penalty of $500 for each such failure.’’. 

11 (c) EFFECTIVE DATE.—The amendments made by 

12 this section shall apply to taxable years beginning after 

13 December 31, 2025. 

14 SEC. 204. EXCLUSION OF CHILDREN FROM CREDIT FOR EX15 PENSES FOR HOUSEHOLD AND DEPENDENT 

16 CARE SERVICES NECESSARY FOR GAINFUL 

17 EMPLOYMENT. 

18 (a) IN GENERAL.—Section 21 of the Internal Rev19 enue Code of 1986 is amended— 

20 (1) in subsection (b)— 

21 (A) in paragraph (1)— 

22 (i) by striking subparagraph (A), 

23 (ii) in subparagraph (B), by inserting 

24 ‘‘who has attained age 18 and’’ before 


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1 ‘‘who is physically or mentally incapable’’, 

2 and 

3 (iii) by redesignating subparagraphs 

4 (B) and (C) as subparagraphs (A) and 

5 (B), respectively, and 

6 (B) in paragraph (2), by striking subpara7 graph (B) and inserting the following: 

8 ‘‘(B) EXCEPTION.—Employment-related 

9 expenses described in subparagraph (A) which 

10 are incurred for services outside the taxpayer’s 

11 household shall be taken into account only if in12 curred for the care of a qualifying individual 

13 who regularly spends at least 8 hours each day 

14 in the taxpayer’s household.’’, 

15 (2) in subsection (d)(2), by striking ‘‘subsection 

16 (b)(1)(C)’’ and inserting ‘‘subsection (b)(1)(B)’’, and 

17 (3) in subsection (e)(5)— 

18 (A) in subparagraph (B), by striking ‘‘is 

19 under the age of 13 or’’ and inserting ‘‘has at20 tained age 18 and’’, and 

21 (B) in the flush text at the end, by striking 

22 ‘‘subparagraph (A) or (B) of subsection (b)(1) 

23 (whichever is appropriate)’’ and inserting ‘‘sub24 section (b)(1)(A)’’. 


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1 (b) EFFECTIVE DATE.—The amendments made by 

2 this section shall apply to taxable years beginning after 

3 December 31, 2025. 

4 SEC. 205. LIMITATION ON DEDUCTION FOR STATE AND 

5 LOCAL TAXES OF INDIVIDUALS. 

6 (a) IN GENERAL.—Paragraph (6) of section 164(b) 

7 of the Internal Revenue Code of 1986 is amended to read 

8 as follows: 

9 ‘‘(6) LIMITATION ON INDIVIDUAL DEDUCTIONS

10 FOR TAXABLE YEARS AFTER 2025.— 

11 ‘‘(A) IN GENERAL.—In the case of an indi12 vidual and a taxable year beginning after De13 cember 31, 2025— 

14 ‘‘(i) foreign real property taxes shall 

15 not be taken into account under subsection 

16 (a)(1), and 

17 ‘‘(ii) the aggregate amount of taxes 

18 taken into account under paragraphs (1), 

19 (2), and (3) of subsection (a) and para20 graph (5) of this subsection for any tax21 able year shall not exceed $30,000 

22 ($15,000 in the case of a married indi23 vidual filing a separate return). 

24 ‘‘(B) EXCEPTIONS.—Subparagraph (A) 

25 shall not apply to— 


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1 ‘‘(i) any foreign taxes described in 

2 subsection (a)(3), or 

3 ‘‘(ii) any taxes described in paragraph 

4 (1) and (2) of subsection (a) which are 

5 paid or accrued in carrying on a trade or 

6 business or an activity described in section 

7 212. 

8 ‘‘(C) SPECIAL RULE.—For purposes of 

9 subparagraph (A)(ii), an amount paid in a tax10 able year beginning before January 1, 2026, 

11 with respect to a State or local income tax im12 posed for a taxable year beginning after Decem13 ber 31, 2025, shall be treated as paid on the 

14 last day of the taxable year for which such tax 

15 is so imposed.’’. 

16 (b) EFFECTIVE DATE.—The amendment made by 

17 this section shall apply to taxable years beginning after 

18 December 31, 2025. 

Æ 


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